All information received are considered by AGO. Where there is a prima facie case of irregularities affecting public funds, AGO will carry out an audit investigation. The timing of the investigation would depend on the nature of the case, as well as AGO's audit schedule and resources.

Where necessary, AGO may refer cases to the public agency concerned or the appropriate authority such as the police or the Corrupt Practices Investigation Bureau without disclosing the identity of the informant.